Home > GST > Help Center > Time of Supply Under GST Last Updated: Mar 12th 2023
GST is payable on supply of goods or services. Time of supply refers to the point in time when the liability to pay tax arises. Learn more on time of supply for supply of goods or services under forward charge and reverse charge.
This document covers
The time of supply for goods that are taxable under forward charge is earlier of the following dates
The time of supply of goods that are taxable under reverse charge is earlier of the following dates
The time of supply of services that are taxable under forward charge is earlier of the following dates.
The time of supply of services that are taxable under reverse charge is earlier of the following dates.
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